1993 (9) TMI 322

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..... following three questions of law: 1. Whether, in the facts and circumstances of the case, the order of the Commissioner could be challenged before the Tribunal specially when no plea was raised before lower authority? 2.. Whether, in the facts and circumstances of the case, the extension order could not be passed without giving any opportunity to the assessee? 3.. Whether, in the facts and .....

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..... that the order of the Commissioner extending the period of limitation is illegal and void and it accordingly set aside the assessment order. After passing of the order of the Sales Tax Tribunal, section 10-BB was inserted, which has validated the assessment. The provisions of section 10-BB read as under: "10-BB. 'Validation of assessments, etc.-(1) Notwithstanding anything contained in any judgm .....

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..... of doubts, it is hereby declared that nothing in subsection (1) shall be construed as preventing any person from questioning in accordance with the provisions of this Act, any assessment on any ground other than the ground of extension in limitation granted by the Commissioner." From a bare reading of the above provision, if any order has been passed by the Commissioner without giving any notic .....

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